The Financial Accounting Standards Board has posted the 2025 GAAP Financial Reporting Taxonomy (GRT), the 2025 SEC Reporting Taxonomy (SRT), and the 2025 GAAP Employee Benefit Plan Taxonomy (EBPT).
The formal convergence project between FASB and IASB began in 2002, marked by a Memorandum of Understanding outlining their ...
GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...
The Financial Accounting Standards Board will evaluate two weighty issues in 2025 on how companies report their performance ...
GASB regularly issues implementation guides, which are staff “question and answer” (Q&A) documents that are intended to reflect the GASB staff’s understanding of the board’s intent when it adopted the ...
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